ACCT 203: Survey of Accounting

ACCT 203-K02: Survey of Accounting
(Fall 2026)

03:00 PM to 05:40 PM T

Mason Korea (119 Songdomunhwa-ro, Yeonsu-gu, Incheon, Korea) G302

View the schedule of classes

Section Information for Fall 2026

This course provides an overview of financial and managerial accounting and how accounting information is used in business. Financial accounting topics include recording transactions, the accounting cycle, preparing financial statements, and understanding key balance sheet accounts used by investors and creditors. Managerial accounting focuses on how managers use financial information for planning and decision-making, including the cost of goods manufactured, cost-volume-profit (CVP) analysis, and break-even analysis.

Course Information from the University Catalog

Credits: 3

This course provides an introduction to financial and managerial accounting. Financial accounting is explored from the perspective of those who prepare and use financial information, covering topics such as recording financial transactions, preparing financial statements, understanding cash management, and internal controls. Managerial accounting topics include cost behaviors, breakeven analysis, manufacturing activities, and short-term decision-making. This course prepares students for the next course in the sequence, ACCT 303.Offered by Accounting. Limited to two attempts. Equivalent to ACCT 204.
Recommended Prerequisite: ECON 103
Registration Restrictions:

Students with the terminated from BC major attribute may not enroll.

Schedule Type: Lecture, Recitation
Grading:
This course is graded on the Undergraduate Regular scale.

The University Catalog is the authoritative source for information on courses. The Schedule of Classes is the authoritative source for information on classes scheduled for this semester. See the Schedule for the most up-to-date information and see Patriot web to register for classes.